Gujarat Value Added Tax Act, 2003
(1) Where an order giving rise to a refund is the subject matter of an appeal or further proceeding or where any other proceeding under this Act is pending, and the Commissioner is of the opinion that grant of such refund is 104. These words were substituted for the words "to the date of order of assessment" ibid., s. 22(1). 105. These words were substituted for the words "for the period commencing after thirty days from the date of such order " by Guj. 6 of 2006, s.22(2)(a). 106. The proviso and explanations under sub-section (2) were deleted, ibid., S.22(2)(b). H-678-12 likely to adversely affect the revenue, he may, after giving the dealer an opportunity of being heard, withhold the refund till such time as he may determine. (2) Where a refund is withheld under sub-section (1), the dealer shall be entitled to interest as provided under section 38, if as a result of the appeal or further proceeding he becomes entitled to refund.